NEED ASSISTANCE WITH DIRECT LABOR BUDGET

Five hours of direct labor are required to assemble each device.

The direct labor cost (including fringe benefits) is $24.00 per hour.

Wages earned by employees during the first half of each month are paid on the third Friday of the current month.

Wages earned in the second half of the month are paid on the first Friday of the next month.

Assume that the workforce is stable each month (hence, wages and salaries are the same every day of the month).

Section 1: Direct Labor Budget
	Jan	Feb	Mar	Apr	Qtr Total
Required Production, Units (From Production)	2,105	1,903	2,168	2,433
Labor Hours, Per Unit	5	5	5	5
Total Labor Hours	10,525	9,513	10,838	12,163
Labor Cost, Per Hour	$ 24	$ 24	$ 24	$ 24
Total Labor Cost, in $	$ 252,588	$ 228,300	$ 260,100	$ 291,900
Section 2: Expected Cash Disbursements (to Cash Budget)
	Jan	Feb	Mar	Apr	Qtr Total
Jan Direct Labor, in $
Feb Direct Labor, in $
Mar Direct Labor, in $
Total Cash Disbursements, in $
Section 3: Wages Payable (to Balance Sheet)
	Jan	Feb	Mar	Apr	Qtr Total
Wages Payable, Beginning Balance, in $	$ -
Wages Payable, Ending Balance, in $